10.2.6  Non-Enforcement Pocket Commissions

Manual Transmittal

September 06, 2013

Purpose

(1) This transmits revised IRM 10.2.6, Security, Privacy and Assurance, Physical Security Program, Non-Enforcement Pocket Commissions.

Background

This IRM provides purpose, authorities, directives, and responsibilities for non-enforcement pocket commissions.

Material Changes

(1) This IRM was updated to reflect current organizational titles, terminology, references, citations, and to reorganize the material to provide clarity.

(2) All references to the enforcement pocket commissions have been removed from this IRM. Enforcement pocket commissions information is covered in IRM 9.11.3 Criminal Investigation, Fiscal and Personnel Matters, Investigative Property and IRM 10.2.7 Security, Privacy and Assurance, Physical Security Program, Enforcement Pocket Commissions and Badges.

(3) All references to Form 1930 Custody Receipt for Government Property, now obsolete, have been deleted.

(4) IRM 10.2.6.5 covers the establishment of the two Area Processing Centers (APC) for issuing non-enforcement pocket commissions.

(5) The criteria for qualifying to hold a non-enforcement pocket commission is covered in IRM 10.2.6.8.

(6) IRM 10.2.6.9 covers the new requirement for mandatory training before receiving a non-enforcement pocket commission in accordance with the Department of the Treasury, Security Manual TD P 15-71 Chapter V, Section 5.10.

(7) All exhibits were removed from the IRM and placed on the PSEP website.

(8) The criteria for obtaining a memento has changed.

Effect on Other Documents

This IRM supersedes 10.2.6 dated September 30, 2008.

Audience

Servicewide

Effective Date

(09-06-2013)

Kevin Q. McIver
Director, Physical Security & Emergency Preparedness (PSEP),
Agency-Wide Shared Services (AWSS)

10.2.6.1  (09-06-2013)
Scope

  1. This section applies to the control and issuance of non-enforcement pocket commissions. Pocket commissions are an authorized form of identification media. Pocket commissions are designed to provide evidence of the holder's specific authority and responsibility when contacting the public outside of Internal Revenue Service (IRS) facilities and/or conducting US Government business with federal, state, local or foreign officials as authorized.

10.2.6.2  (09-06-2013)
Definitions

  1. Form 4689, Pocket Commission Non-Enforcement, the paper used to print pocket commissions.

  2. Form 6663, Numerical Pocket Commission Record, the form previously used to track pocket commission numbers.

  3. Form 13716, Request for ID Media and/or Access Card for IRS employees

  4. Form 13716-A Request for ID Media and/or Access Card for Contract Employees

  5. Form 13716-B, Non-Enforcement Pocket Commission Qualification and Request

  6. Form 14398, Pocket Commission Memento Request

  7. Form 14436, Receipt for Pocket Commission and Acknowledgement of Training

  8. Form 14445, Request to Add/Remove/Modify Authorized Non-Enforcement Pocket Commission Holders Listing, the form used by the BOD to request add, remove, or modification of a pocket commission title/series.

  9. APC - The Area Processing Centers located in Andover, MA and Kansas City, MO are responsible for issuing non-enforcement pocket commissions and for maintaining and safeguarding non-enforcement pocket commission supplies.

  10. Authorized Non-Enforcement Pocket Commission Holders Listing - The job series, position description number, organizational title list for eligible employees that may hold a non-enforcement pocket commission

  11. AWSS - Agency-Wide Shared Services

  12. BOD representative - Business Operating Division employee responsible for reviewing the listing of authorized holders of non-enforcement pocket commissions

  13. ERC - Employee Resource Center

  14. ICAM - Identity Credential and Access Management

  15. PSEP - Physical Security and Emergency Preparedness

  16. SAMC - Situation Awareness Management Center

10.2.6.3  (09-06-2013)
Responsibilities

  1. The Chief, Agency-Wide Shared Services (AWSS), is authorized to prescribe identification media for use within the IRS.

  2. The Director, Physical Security and Emergency Preparedness (PSEP), is responsible for oversight of the planning, developing, implementing, evaluating, and controlling of the pocket commission aspect of the servicewide Identification Media Program.

  3. The Director, Identity Credential & Access Management (ICAM), is responsible for planning, developing, implementing, evaluating, and controlling the pocket commission program.

  4. IRS managers are responsible for:

    1. Coordinating with the BOD representative to request non-enforcement pocket commissions for their authorized employees from the appropriate Area Processing Center (APC) via OS GetServices through the Employee Resource Center (ERC).

    2. Recovering non-enforcement pocket commissions from their employees who no longer meet the criteria to hold a pocket commission per IRM 10.2.6.8, transfer, are suspended, are on extended leave, change position/title, on a detail or temp promotion for more that 120 days, change their name or separate from the IRS.

    3. Returning their employee's pocket commission to the appropriate APC.

    4. Determining if an employee whose position/job title is on the authorized list of pocket commissions is eligible to hold a pocket commission based on his or her assigned job duties

  5. Authorized employees are responsible for:

    1. safeguarding their non-enforcement pocket commission.

    2. producing their commission at the request of either their manager or their servicing physical security office.

    3. reviewing the required training Document 13094, Holder Responsibility Training Credentials.

    4. returning their non-enforcement pocket commission to their manager or servicing APC when they no longer meet the criteria in IRM 10.2.6.8.

  6. CI contractors are responsible for the same elements as IRS employees with one exception. CI contractors are not eligible to retain their non-enforcement pocket commissions as a memento.

10.2.6.4  (09-06-2013)
Authorizing Officials

  1. Signature authority on the non-enforcement pocket commission resides solely with the Commissioner, Deputy Commissioner, Operating Division Commissioner, Chief Counsel, and Chief Officers.

  2. BOD executives authorize the request on Form 13716-B Non-Enforcement Pocket Commission Qualification and Request for an eligible IRS employee to hold a non-enforcement pocket commission.

10.2.6.5  (09-06-2013)
Issuing Offices

  1. Two Area Processing Centers (APC) were established March 30, 2012, at Andover, MA and Kansas City, MO for issuing non-enforcement pocket commissions. The APCs are responsible for issuing the non-enforcement pocket commissions and for maintaining and safeguarding supplies. Non-enforcement pocket commissions may be issued to authorized employees through their managers. In the case of mass hiring initiatives, all non-enforcement pocket commissions must be issued through the gaining managers of the hired employees. A list of current APC sites will be maintained on the PSEP/ICAM website.

10.2.6.6  (09-06-2013)
Description

  1. The non-enforcement pocket commission consists of a red leather folder, embossed in gold on the outside with the Internal Revenue Service seal, the words "United States Treasury Department, Internal Revenue Service" and a straight line border. Affixed to the inside are laminated upper and lower pocket commission inserts. The upper insert contains the printed legal name, the title of the employee and the pocket commission serial number. The lower insert contains a description of the holder’s authority, employee's photograph (frontal head shot with blue backdrop) see IRM 10.2.5.5 (1) and (2) Identification Media and signature of the employee, certification of authority, serial number, date of issue, expiration date, office code, and signature of the authorizing official.

  2. On non-enforcement commissions issued prior to March 30, 2012, the office code is the geographic code representing the employee’s physical location, as assigned by the issuing physical security office (the same geographic code used on ID media).

  3. There are two office/geographic codes on non-enforcement pocket commissions: office codes 08 (Andover APC) and 09 (Kansas City APC). Each non-enforcement pocket commission has a unique serial number imprinted on both the upper and lower inserts. The non-enforcement pocket commission Form 4689, Pocket Commission, Non-Enforcement will show the serial number with a suffix "A" .

10.2.6.7  (09-06-2013)
Authorized Use of Non-Enforcement Pocket Commissions

  1. The non-enforcement pocket commission must be used appropriately in connection with official duties. The identification can not be used to exert influence or obtain privileges, favors, or rewards. Any misuse of non-enforcement pocket commissions is a violation of the Rules of Conduct and a violation of federal law, Title 18, Part 1, Chapter 25 Subsection 499 of the US Code. Making a photocopy of any part of a non-enforcement pocket commission is a violation of federal law, Title 18, Part 1, Chapter 33, Subsection 701 of the US Code.

10.2.6.8  (09-06-2013)
Authorization, Criteria and Eligibility to hold a Non-Enforcement Pocket Commission

  1. In order to hold a non-enforcement pocket commission, the job series, classification title, or position description number must appear on the Authorized Non-Enforcement Pocket Commission Holders Listing and employees must meet the criteria listed in IRM 10.2.6.8.(2).

  2. Non-enforcement pocket commissions will be issued to eligible employees who meet the established criteria of:

    1. performing the type of work that requires face-to-face contact with the public outside of the Internal Revenue Service facilities on tax related matters, and/or

    2. representing the IRS with law enforcement and/or emergency response officials.

    3. conducting US Government business with federal, state, local or foreign officials as authorized.

  3. Non-enforcement pocket commissions will not be issued to employees merely to identify themselves for transaction of routine business.

  4. It is the responsibility of the business unit (BU) to provide the Director, ICAM with any changes to the Authorized Non-Enforcement Pocket Commission Holders Listing using Form 14445 Request to Add/Remove/Modify Authorized Non-Enforcement Pocket Commission Holders Listing. Changes to the Authorized Non-Enforcement Pocket Commission Holders Listing must be approved by the Chief Officer, Operating Division Commissioner, or Chief Counsel of the requesting organization prior to being sent to the Director, ICAM for concurrence and action.

  5. The BOD representatives shall review the Authorized Non-Enforcement Pocket Commission Holders Listing at least annually for accuracy and completeness.

10.2.6.9  (09-06-2013)
Training Requirements for Receipt of a Non-Enforcement Pocket Commission

  1. Prior to the receipt of a non-enforcement pocket commission, the employee will receive training of the commission requirements, i.e., issuance, official use, controlling, accounting for/safeguarding, returning and administrative penalties for possible misuse, abuse or misrepresentation as required in the Department of the Treasury Security Manual – TD P 15-71 Chapter V Section 5.10.

  2. Form 14436 Receipt for Pocket Commission and Acknowledgement of Training will be maintained at the appropriate APC to document the completion of training for each employee.

10.2.6.10  (09-06-2013)
Issuance Procedures of Non-Enforcement Pocket Commissions

  1. For individual non-enforcement pocket commission requests, managers will submit a request for authorized employees by forwarding a Form 13716-B Non-Enforcement Pocket Commission Qualification and Request, to the appropriate BOD executive for approval. If approval is granted, the employee's manager will submit the request via OS GetServices.

  2. In the case of mass hiring requests, the BU hiring coordinator will submit Form 13716-B Non-Enforcement Pocket Commission Qualification and Request, for authorized employees and the new hire information spreadsheet to the PSEP ICAM Program Manager for review. The ICAM Program Manager will forward the forms and spreadsheet to the issuing APC. The new hire spreadsheet must contain, at a minimum, the following information:

    1. New Employee Orientation Location Site

    2. BOD Area

    3. Hiring Plan Identification /Hiring Plan Name

    4. Name of New Employee

    5. New Employee SEID

    6. New Employee Classification Title

    7. New Employee Job Series

    8. New Employee Standard Position Description number

    9. New or Replacement Non-Enforcement Pocket Commission

    10. New Employee Hire Status

    11. New Employee Hire Source

    12. New Employee Manager's Name/SEID

    13. New Employee Manager's Address

    14. New Employee Manager's Telephone Number

    15. New Employee Training begin and end dates

  3. The appropriate APC will retain Form 13716-B Non-Enforcement Pocket Commission Qualification and Request for their records. Form 13716 Request for ID Media and/or Access Card for an IRS Employee will be completed and sent to the new hire's servicing physical security office for issuance of any additional ID media requirements (i.e. building access cards, etc.). ID media information can be found in IRM 10.2.4 Overview of ID Media.

  4. Each non-enforcement pocket commission will be assigned a unique serial number shown on both the upper and lower inserts.

  5. The signature of the employee will be scanned from Form 13716-B Non-Enforcement Pocket Commission Qualification and Request, and embedded in the lower insert of the non-enforcement pocket commission below the photograph by the servicing APC.

  6. The date of issue and the expiration date are shown on the top right of the lower insert. Every non-enforcement pocket commission expires five years from the date of issue.

  7. The servicing APC office code will be shown in the bottom left of the lower insert below the employee's signature.

  8. After the authorized signature authority is affixed, the inserts must be laminated in order to protect them from tampering. Then the laminated inserts will be attached to the red leather folder.

  9. When mailing a non-enforcement pocket commission to any IRS location, the shipping requirements covered in IRM 10.2.13.4.4.(1) must be used. Envelope E-20 To Be Opened By Addressee Only, may be used as the inner package and Envelope E-44 the Mailer Envelope, may be used for the outer package. Both envelopes should include the ship to and return address. Enclosed with the pocket commission must be a completed Form 3210 Document Transmittal, which shows the commission serial number and describes each item in the envelope. A traceable shipping method must be used to ensure arrival at the intended location for the recipient.

10.2.6.11  (09-06-2013)
Use of Pseudonyms on Non-Enforcement Pocket Commissions

  1. In accordance with the IRS Restructuring and Reform Act of 1998, Section 3706, IRS employees are authorized to utilize a pseudonym if adequate justification for the use is provided by the employee and its use is approved by the employee’s manager. IRS employees authorized to hold a non-enforcement pocket commission may use a registered pseudonym, in lieu of their legal name, to protect themselves from potential harassment by taxpayers.

  2. The non-enforcement pocket commission and identification card must contain the same name.

  3. No employee may have more than one active commission in their possession. If an employee is issued a non-enforcement pocket commission using a registered pseudonym, that individual may not be issued any other commission. If an employee is already in possession of a non-enforcement pocket commission, the manager of the employee must recover the non-enforcement pocket commission prior to issuance of a non-pocket commission using a pseudonym and return it to the appropriate APC using the shipping requirements covered in IRM 10.2.6.10(9). The same process for issuance of a non-enforcement pocket commission using a pseudonym applies as covered in IRM 10.2.6.12.

  4. A non-enforcement pocket commission issued in a registered pseudonym may not be used as a retirement memento, for an honorary presentation, or for similar purpose. The non-enforcement pocket commission must be recovered by the employee's manager and sent to the appropriate APC for destruction.

  5. Requirements for the use of pseudonyms are covered in IRM 10.5.7, Security, Privacy and Assurance; Privacy, Information Protection and Data Security, Use of Pseudonyms by IRS Employees.

10.2.6.12  (09-06-2013)
Reissuance of Non-Enforcement Pocket Commissions

  1. When an employee transfers to a new geographic location with the same job series and classification title, he/she will retain his/her non-enforcement pocket commission. If the employee transfers to a position that is not authorized to hold a non-enforcement pocket commission, the manager of that employee will recover the non-enforcement pocket commission prior to the employee’s transfer and return it to the appropriate APC using the shipping requirements covered in IRM 10.2.6.10(9) for reconciliation of ID media records and destruction of the commission. For guidance on creating a pocket commission memento, refer to IRM 10.2.6.14 .

  2. When an insert for a non-enforcement pocket commission becomes dirty or damaged, a name or position change occurs, the photograph fails to resemble the holder, or expires, the non-enforcement pocket commission holder’s manager will request a replacement. The holder's manager will complete Form 13716-B Non-Enforcement Pocket Commission Qualification and Request. The manager will submit for review to the designated BOD representative before obtaining executive signature and approval. The employee's manager will then submit an OS GetServices ticket with a scanned copy of Form 13716-B Non- Enforcement Pocket Commission Qualification and Request. The employee's manager will then send the pocket commission being replaced and a completed Form 3210 Document Transmittal, with the OS GetServices ticket number and the serial number of the non-enforcement pocket commission notated. This package is mailed to the appropriate APC using the shipping requirements covered in IRM 10.2.6.10(9). For guidance on creating a pocket commission memento, refer to IRM 10.2.6.14.

  3. When a non-enforcement pocket commission is lost or stolen, the employee must immediately notify his/her manager, Treasury Inspector General for Tax Administration (TIGTA) and enter a lost/stolen report in the Situation Awareness Management Center (SAMC). Then follow the instructions for reissuance of the non-enforcement pocket commission.

  4. Each time a non-enforcement pocket commission is reissued, no matter the reason, the employee must complete the training requirement as covered in IRM 10.2.6.9 before receiving the commission.

10.2.6.13  (09-06-2013)
Disposition of Non-Enforcement Pocket Commissions

  1. Non-enforcement pocket commissions are the property of the United States Department of Treasury, Internal Revenue Service. Immediately upon transfer, suspension, extended leave, or separation of an employee, the manager must ensure that the non-enforcement pocket commission is recovered. Once recovered, the non-enforcement pocket commission will be returned to the appropriate APC using the shipping requirements covered in IRM 10.2.6.10(9).

  2. The APC will hold the non-enforcement pocket commission for temporary actions (i.e. suspension or extended leave) pending either final determination or a date the employee will return or immediately destroy the commission. If the employee is on extended leave and the leave is expected to continue for more than one year, the APC will destroy the pocket commission.

  3. Non-enforcement pocket commissions should be destroyed in accordance with the records disposition schedule General Records Schedule 11, item 4, found in Document 12829 (4-2010) General Records Schedules. Non-enforcement pocket commission records must be maintained for at least three years from the date of the commission's destruction.

10.2.6.14  (09-06-2013)
Retention of Canceled Non-Enforcement Pocket Commissions

  1. Employees may request that a pocket commission be "retired" by completing Form 14398, Pocket Commission Memento Request:

    1. when it is in the employee's legal name,

    2. shows the same series and classification title as that of the employee at retirement and

    3. had not expired before the employee's date of retirement.

  2. To cancel, both parts of the non-enforcement pocket commission (upper and lower) will be perforated with the word "RETIRED" .

  3. After cancellation, the non-enforcement pocket commissions will be sent to the employee or the employee's manager according to the information shown on Form 14398;Pocket Commission Memento Request.

  4. Canceled non-enforcement pocket commissions may not be used for purposes of identification, but may only be used for display purposes as mementos.

  5. Issuance of new or replacement non-enforcement pocket commissions to retirees or persons previously separated from the IRS is not authorized. If a retiree loses or misplaces their canceled commission, a replacement commission will not be authorized.

  6. If an employee dies while employed by the IRS, the next of kin may wish to retain the non-enforcement pocket commission as a memento. The employee's manager may make the request for the next of kin. The employee's manager will recover the non-enforcement pocket commission to be canceled, complete Form 14398 Pocket Commission Memento Request, and send both to the appropriate APC using the shipping requirements covered in IRM 10.2.6.10(9).

  7. If the employee's manager or the employee's next of kin does not make a timely request and the recovered commission is destroyed, no replacement commission will be authorized.

  8. Canceled non-enforcement pocket commissions shall only be held by the retired employee or next of kin. To minimize the potential for compromise or abuse of canceled credentials, retirees or next of kin shall not sell or barter canceled commissions.

  9. Records will be maintained on all canceled commissions to ensure accountability. When no longer required, records must be destroyed in accordance with IRM 10.2.6.13(3).

10.2.6.15  (09-06-2013)
Accountability, Protection and Disposal of Records & Supplies

  1. For pocket commissions issued prior to March 30, 2012, the PSEP physical security office that issued the pocket commission will maintain the paper record in an alpha file for a period of three years after the expiration date of the pocket commission, at which point, the record may be destroyed. If the pocket commission had no expiration date, the paper record may be destroyed after of March 30, 2014. Prior to March 30, 2012, Form 6663 Numerical Pocket Commission Record, was used for the numerical file. An automated listing is an acceptable alternative, but must be maintained as a separate file from the alphabetical. The alphabetical and numerical records of pocket commissions must always be under the custody and control of an authorized IRS employee or locked in a security container.

  2. For pocket commissions issued from March 30, 2012 onward, the servicing APC will maintain the paper record in an alpha file for a period of three years after the expiration date of the pocket commission, at which point, the record may be destroyed. The servicing APC will update all current databases as applicable. Reports will be generated as required for research and accountability purposes. Form 13716-B Non-Enforcement Pocket Commission Qualification and Request, will be required for each non-enforcement pocket commission issued.

  3. Annually the accuracy of the non-enforcement pocket commission records will be audited and reconciled by the APC. Results will be documented and submitted to the Director, ICAM.

  4. Beginning March 30, 2012, the APC will maintain an inventory record of all nonenforcement pocket commission supplies (paper stock, laminate, red leather folders). These items must be under the custody and control of the APC. The non-enforcement pocket commission paper stock must be secured and locked in a security container, even if stored in a secured area, unless more protection is specified. Blank stock may not be maintained by any other organization.


More Internal Revenue Manual